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State Comptroller DiNapoli Releases Municipal Audits
… did not ensure that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … board resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… agreement. In certain instances it may be appropriate to reference an alternative name or alias (e.g. Doing … transaction on the SFS. (See Chapter X, Section 1- Guide to Vendor/Customer Management Overview of this Guide, for … assigned a Customer ID. (See Chapter X, Section 1- Guide to Vendor/Customer Management Overview of this Guide, for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsDiNapoli Releases Bond Calendar for First Quarter
… The anticipated sales in the first quarter compare to past planned sales of $5.05 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… time. The anticipated sales in the fourth quarter compare to past planned sales of $6.75 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsLocal Government – 2021 Financial Condition Report
… Generally, the property tax cap law limits levy increases to the lesser of 2 percent or the rate of inflation, with … The law also includes provisions for a local government to override the tax cap. The calculated allowable levy growth … the pandemic took hold, allowable levy growth dropped, to a low of 1.09 percent for local governments with fiscal …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide accounting procedures … of the Budget (DOB) Policies Statewide Vendor File Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adequate support and plans for the balances. For access to state and local government spending, public authority … state contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsWest Valley Central School District – Financial Management (2013M-178)
… financial operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through … of the $2.4 million in Board-appropriated unexpended surplus funds was not needed to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… use. Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all assets, periodically conduct physical inventories, and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based … Health Information (Follow Up) (2016-F-19) An initial audit report issued in July 2015, concluded that the Roswell …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… report. Several of the strategies the program plans to implement are scheduled to begin with the 2016-2017 school year. State Education … initial audit report. This included implementing controls to prevent the payment of pharmacy claims for quantities of …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. … port, airport and local highway and bridge projects. Funding for the Multi-Modal Program is obtained through the … of previously unreimbursed expenditures. Reimbursement request packages are mailed to all sponsors of approved …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases School District Audits
… the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. East … (Rensselaer County) District officials developed a process to account for leave accruals and a system over payments for … County) Although district officials restricted access to the student information application, they did not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… was not properly administered; all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to cover inappropriate transactions without detection. … that do not benefit them. The board allows shop employees to use the shop and equipment for personal business. Auditors …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsKinderhook Central School District - Procurement (2018M-137)
… not provide documentation that they obtained quotes prior to making three purchases totaling $18,174. District officials were unable to provide documentation supporting their selection of four … the procurement policy annually and make any amendments to keep the policy current. Ensure that compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137External Peer Review Results
… can receive a rating of pass, pass with deficiency(ies) or fail. The final report provided the Division a rating of …
https://www.osc.ny.gov/local-government/audits/external-peer-review-resultsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… are ensuring they are procuring electricity and natural gas at the lowest prices. Key Findings Five of seven units … received the lowest prices for electricity and natural gas. Five units (City of Albany; Counties of Broome, Cortland … spent approximately $391,000 (51 percent) more for natural gas than a potential benchmark we identified. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Hoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial